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1992 (8) TMI 105 - ITAT BOMBAY-BExtract: ....... assessment. In view of this, we shall hold that the CIT(A) was not justified in directing the ITO to grant relief under the provisions of s. 244(1A) on the excess advance-tax paid by the assessee and found to be refundable. As a result, the CIT(A) orders are reversed. 5. In the result, the appeals by the assessee and by the Department are allowed.
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